South Dakota 2023 Regular Session

South Dakota House Bill HB1043

Introduced
1/10/23  
Refer
1/11/23  
Refer
1/12/23  
Refer
1/25/23  

Caption

Make an exemption from certain property taxation for owner-occupied single-family dwellings.

Impact

The impact of HB1043 on state laws could be significant, particularly in the realm of property taxation. By establishing this exemption, the bill aims to provide property tax relief for a key demographic of homeowners. This would not only lessen the financial strain on these homeowners but could also influence property tax revenue flows to local governments, prompting discussions around budgeting and funding for essential services that rely on property tax income.

Summary

House Bill 1043 proposes an exemption from certain property taxation specifically targeted at owner-occupied single-family dwellings. The bill introduces a measure that would exempt up to one hundred thousand dollars of the full value of these homes from property tax levies. The initiative is presented as a means to alleviate financial burdens on homeowners, particularly those who are living in their own homes and may be struggling with rising property taxes.

Contention

While supporters of the bill emphasize its potential to provide necessary financial relief to homeowners, there may be points of contention regarding how this exemption affects local government revenues. Opponents might argue that the reduction in property tax income could lead to budget deficits in local municipalities, forcing them to reconsider funding for public services such as education and infrastructure. Furthermore, the specifics regarding the implementation and administration of this exemption could also spark debate, especially concerning equity and access among homeowners.

Voting_history

As of now, HB1043 was deferred to the 41st legislative day after receiving unanimous support in the preliminary vote, with all nine voting members in favor. This strong initial backing indicates a level of bipartisan support for addressing property tax issues, though the upcoming discussions and votes may reveal differing opinions on its broader implications.

Companion Bills

No companion bills found.

Previously Filed As

SD HB1229

Provide an exemption from certain property taxation for owner-occupied single-family dwellings, and to limit the taxes due on property over the previous year.

SD SB85

Provide property tax relief to certain senior owners of owner-occupied single-family dwellings.

SD HB1141

Provide property tax relief for owner-occupied single-family dwellings.

SD HB1138

Reduce a maximum property tax mill levy on owner-occupied single-family dwellings for school district general funds, and to repeal certain sales tax exemptions.

SD HB1119

Limit annual valuation increases on owner-occupied single-family dwellings and nonagricultural property.

SD SB167

Limit annual valuation increases on owner-occupied single-family dwellings.

SD HB1040

Limit annual valuation increases on owner-occupied single-family dwellings.

SD HB1019

Eliminate certain property taxes levied on owner-occupied single-family dwellings, and to increase certain gross receipts tax rates and use tax rates.

SD SB121

Reduce maximum values for certain property taxes levied on owner-occupied single-family dwellings, and to increase the rates for certain gross receipts taxes and use taxes.

SD SB191

Limit annual valuation increases on owner-occupied single-family dwellings and provide an exception for mill rate limitations on taxing districts.

Similar Bills

No similar bills found.